Egypt

THE EGYPTIAN LEGISLATION RELATING TO ANTI-CORRUPTION Prepared by Mohamed Hashish, Attorney-at-Law All texts of laws are in Arabic

Serial

THE EGYPTIAN PENAL CODE

1.

Number and the issuance year of legislation

58 of 1937 (Text)

Numbers of its articles relating to anti-corruption subject

Amendments

Penal Code

 Amended by laws Nos. 39 of 1939 (text), 79 of 1939 (Text), 13 of 1940 (Text), 40 of 1940 (Text), 48 of 1941 (Text), 116 of 1946 (Text), 117 of 1946 (Text), 63 of 1947 (Text), 64 of 1947 (Text), 65 of 1947 (Text), 7 of 1948 (Text), 50 of 1949 (Text), 51 of 1950 (Text), 120 of 1950 (Text), 24 of 1951 (Text), 232 of 1951 (Text), 7 of 1952 (Text), 16 of 1952 (Text), 123 of 1952 (Text), 69 of 1953 (Text), 112 of 1952 (Text), 242 of 1953 (Text), 435 of 1953 (Text), 536 of 1953

The first English edition dated on 29th of January, 2010

Subject of articles

Numbers of articles

Bribery

103 : 111

Defalcation, encroachment on, and peculation of public funds

112 : 119

Officials exceeding the limit of their authority and performing below standard.

120 : 132

Amendments

Amended by laws Nos. 116 of 1946 (Text), 24 of 1951 (Text), 123 of 1952 (Text), 69 of 1953 (Text), 112 of 1957 (Text), 120 of 1962 (Text), 29 of 1982 (Text), 34 of 1984 (Text) and 147 of 2006 (Text).

(Text), 582 of 1953 (Text),617 of 1953 (Text), 424 of 1954 (Text), 653 of 1953 (Text), 17 of 1955 (Text), 97 of 1955 (Text), 112 of 1955 (Text), 568 of 1955 (Text), 68 of 1956 (Text), 136 of 1956 (Text), 152 of 1956 (Text), 295 of 1956 (Text), 308 of 1956 (Text), 112 of 1957 (Text), 120 of 1962 (Text), 34 of 1970 (Text), 59 of 1970 (Text), 24 of 1971 (Text), 14 of 1973 (Text), 63 of 1975 (Text), 59 of 1977 (Text), 90 of 1980 (Text), 214 of 1980 (Text), 169 of 1981 (Text), 29 of 1982 (Text), 9 of 1984 (Text), 34 of 1984 (Text), 23 of 1992 (Text), 97 of 1992 (Text), 93 of 1995 (Text), 95 of 1996 (Text), 155 of 1997 (Text), 156 of 1997 (Text), 6 of 1998 (Text), 174 of 1998 (Text), 14 of 1999 (Text), 95 of 2003 (Text), 147 of 2006 (Text), 126 of 2008 (Text), 71 of 2009 (Text) The first English edition dated on 29th of January, 2010

Serial

and 124 of 2009 (Text).

ANTI-MONEY LAUNDERING

2.

Serial

3.

4.

5.

Number and the issuance year of legislation 80 of 2002 (Text) or (English photocopy) 951 of 2003 (Text) or (English photocopy) Number and the issuance year of legislation 62 of 1975 (Text) 1113 of 1975 (Text)

Subject

Amendments

Anti-money  Amended by Laws Nos. 78 of 2003 (Text) and 181 of 2008 (Text). laundering law Executive Regulations of  Amended by the Prime Minister’s Decrees Nos. 1464 of 2006 (Text) and 2367 of 2008 Anti-money (Text). laundering law ILLICIT GAINS Subject

Amendments 

Illicit Gains Law

Executive Regulations of  Amended by the Presidential Decree No. 628 of 1976 (Text).

Illicit Gains Law

Serial

GOVERNMENTAL ACCOUNTING

6.

Number and the issuance year of legislation 127 of 1981 (Text)

Subject

Amendments

Governmental  Amended by laws Nos. 105 of 1992 (Text) and 139 of 2006 (Text). accounting law THE EGYPTIAN ACCOUNTING AND AUDITING STANDARDS

The first English edition dated on 29th of January, 2010

Serial

Subject

Amendments and the related legislation

7.

243 of 2006 (Text) or (Text)

The Egyptian accounting standards

 Amended by the Ministerial Decrees Nos. 234 of 2008 (Text) and 91 of 2009 (Text).  The Ministerial Decree No. 10 of 1981 (Text) applying such standards to insurance and reinsurance companies, by 1 July, 2007, which are subject of Insurance Provisions and Control Law No. 10 of 1981 as amended.

8.

166 of 2008 (Text)

The Egyptian auditing standards

Serial

Number and the issuance year of legislation

9.

10.



THE INTERNATIONAL CONVENTIONS RELATING TO ANTI-CORRUPTION WHICH ARE SINGED BY EGYPT Number and the issuance Subject year of legislation Presidential Decree No.  Approving the United Nations Convention against Transnational Organized Crime.

294 of 2003 (Text) Presidential Decree No.  Approving the United Nations Convention against corruption.

307 of 2004 (Text)

Serial

THE MOST IMPORTANT ANTI-CORRUPTION AGENCIES 1) The General Department of Public Funds Crime’s Investigation Police (GDPFCIP) Number and the issuance Subject Amendments year of legislation Presidential Establishment of 11.  Decree No. GDPFCIP The first English edition dated on 29th of January, 2010

10 of 1984 (Text)

12.

The Minister of Interior’s Decree No. 167 of 1985 (Not published)

Organizing GDPFCIP



Serial

Serial

2) Anti-money Laundering Unit (ALU) Number and the issuance Subject year of legislation Presidential Decree No. Establishment of 13.

164 of 2002 ALU (Text) 3) Central Auditing Authority (CAA) Number and the issuance Subject year of legislation 14.

144 of 1988 (Text)

CAA Law

Amendments



Amendments

 Amended by Law No. 157 of 1998 (Arabic copy).

Serial

4) Administrative Control Authority (ACA) Number and the issuance Subject Amendments year of legislation 54 of 1964 Reorganization  Amended by Laws Nos. 71 of 1969 (Text), 116 of 1974 (Text), 46 of 1975 (Text), 21 15.

(Text) of ACA of 1977 (Text), 110 of 1982 (Text) and 112 of 1983 (Text).

The first English edition dated on 29th of January, 2010

Serial

5) Financial Supervisory Authority (FSA) Number and the issuance Subject Amendments and the related legislation year of legislation Presidential Organizing the Decree No. non-banking 16.  Presidential Decree No. 192 of 2009 issuing a statute of FSA (Text).

10 of 2009 instruments and (Text) markets

The first English edition dated on 29th of January, 2010